The CPA certificate offers unlimited opportunity for success in an increasingly complex business world.

There have been some significant changes to the format of the CPA exam over time, but this rigorous
exam remains an important test to identify those individuals who processes the basic core
competencies to be called a Certified Public Accountant (CPA). HBCUs are a major supplier of CPAs to
the profession now and in the future. Rankings were presented for the year 2008 and 2009. Florida
A&M and Howard were ranked number one in 2008 and 2009, respectively. The outstanding
performance of Morehouse College was cited even though the number of candidates sitting was
smaller than the top ten. Numerous other HBCUs performed well on the CPA exam. However, HBCUs
need to increase the number of candidates sitting for the CPA examination to remain a major supplier
of CPAs to the profession. These results should be on interest to educators, employers, parents,
students and other stakeholders.

Thompson, F., & Marshall, C. (2011, April). Performance of HBCUs on the CPA Examination: 2008 and
2009 Top Ten Results. In Proceedings of 2011 SOBIE Annual Meetings (Society of Business, Industry
and Economics), Destin, Florida (pp. 12-18).

Theory of Accounts showed the highest performance rating during May 2013 CPA Licensure
Examination while Business Law and Taxation and Management Advisory Services for the
examination on October 2013. Management Advisory Services garnered the highest passing
percentage for the July 2014 examination while Auditing Theory and Management Advisory Services
for October 2014. On May 2015 examination, the results of the percentage in all subjects were
appeared to be the same. The Institutional passing percentage surpasses the National passing
percentage all throughout the preceding five CPA Licensure Examination. The proposed plan of action
was designed to help the improvement of institutional passing rate. It is recommended that the
College of Business Administration may consider the adding of 3 more units to Income Taxation.
Accounting professors may provide reading materials regarding revisions on standards and its
application on practice. The College of Business Administration may closely monitor the review in the
performance of students in school to measure their progress in preparing for the licensure exam. The
proposed plan of action may be reviewed for further revisions and improvements. Future researchers
may conduct similar studies and may consider assessing different date of examination.

Oliva, C. A. Y., Aclan, G. P. C., Quimio, A. M. S., Salayo, M. F. R. M., Rodriguez, A. M., & Manongsong,
J. L. (2017). Performance in the Certified Public Accountant Licensure Examination of one Academic
Institution in Batangas, Philippines. Asia Pacific Journal of Academic Research in Business
Administration, 3.

The Certified Public Accountant (CPA) licensure examination is commonly touted as one of the most
challenging professional examinations in the Philippines both in terms of depth and coverage.
Dimaculangan, G. A., & Tun, W. M. (2016). Linking OLSAT, Qualifying Results, Academic Performance,
and Pre-Board Scores to CPA Licensure Examination Results. Advanced Science Letters, 22(12), 4032-
4035.

May 2011 was the pinnacle so far for the MPSPC Accountancy department’s performance in the CPA
Licensure Examination up until October of 2013. However, during the Licensure Examination last July
2014, MPSPC-CPA Passers declined dramatically to one (1) passer out of 23 takers. The national
passing rate also declined from 48.11% to 19.98% during that time

Fang-asan, T. L. F. PERFORMANCE OF MPSPC BACHELOR OF SCIENCE ACCOUNTANCY

GRADUATES IN CPA LICENSURE EXAMINATIONS. AND EDUCATION, 61.

The subject university’s performance in the Customs Broker Licensure Examination for the period
2011-2016 is considered very satisfactory with its annual passing percentage way above the national
passing percentage by 50% to 160% higher. Said university is the best-performing customs
administration school in its region and second overall in the country in terms of licensure examination
performance in the past six years. However, the subject school has decreasing passing percentage and
the difference between this and the national average is also decreasing. Its competitor schools in the
region and nearby region had been performing better and catching up with its performance in the last
two years. The gap between the passing percentage of the subject school and the country’s leading
customs administration school increased while its margin over the other top performing schools
decreased in the last year.

Castillo, R. C. (2018). Six-Year Performance Trend in Customs Broker Licensure Examination of a State
University in the Philippines. Indian Journal of Science and Technology, 11, 16.

Their results indicated that students from predominantly online accounting programs significantly
underperform on the CPA exam. They also found that both AACSB and traditional, non-AACSB
programs had significantly better CPA exam pass rates than the predominantly online accounting
programs.

Holmes, N., & Sullivan, C. (2016). CPA pass rates in Texas: a 12-year analysis. ASBBS
Proceedings, 23(1), 232.